I am actually in the market for a new set of headphones. Not knowing too much about audio equipment, I wasn't sure about these Harman Kardon headphones. I spoke to a representative from Accoutic Sound Design, the vendor selling them on Amazon. They basically sell closeouts of very high-end brands, very expensive audio equipment.

UPDATE: So my representative actually surprised me and sent me a set of these headphones as a gift and I'm remarkably pleased at how great the quality of the sound is! I highly recommend these headphones.

Turns out Harman Kardon is one of the top audio equipment brands and that these are truly $100+ headphones, that sold like crazy for a markdown of $80.00 last year, and at $35.00 to 40.00 now on Amazon, they are a ridiculous steal. You are simply not going to get a better set of headphones at this price point, period.

These make for an awesome Chanukah present (and they will think you spent much more!).